W. Müller (_loc. cit._) has given a short but interesting account of the development of the urinary system of Petromyzon. He finds that the segmental ducts develop first of all as simple involutions from the body-cavity. The anterior end of each then develops a glandular portion which comes to communicate by a number of openings with the body-cavity. Subsequently to the development of this glandular portion the remainder of the kidneys appears in the posterior portion of the body-cavity; and before the close of embryonic life the anterior glandular portion atrophies. The comparison of this system with that of a Selachian is very simple. The first developed duct is the segmental duct of a Selachian, and the glandular portion developed at its anterior extremity, which is permanent in Myxine but embryonic in Petromyzon, is, as W. Müller has rightly recognized, equivalent to the head-kidney of Amphibians, which remains undeveloped in Selachians. It is, according to my previously stated view, the glandular portion of the first segmental organ or the segmental duct. The series of orifices by which this communicates with the body-cavity are due to the division of the primary opening of the segmental duct. This is shewn both by the facts of their development in Petromyzon given by Müller, as well as by the occurrence of a similar division of the primary orifice in Amphibians, which is mentioned later in this paper. In a note in my original paper (_loc. cit._) I stated that these openings were equivalent to the segmental involutions of Selachians. This is erroneous, and was due to my not having understood the description given in a preliminary paper of Müller (_Jenaische Zeitschrift_, 1873). The large development of this glandular mass in the Cyclostome and Osseous fishes and in embryo Amphibians, implies that it must at one time have been important. Its earlier development than the remainder of the kidneys is probably a result of the specialized function of the first segmental organ. The remainder of the kidney in Cyclostomes is equivalent to the kidney of Selachians. Its development from segmental involutions has not been recognized. If these segmental involutions are really absent it may perhaps imply that the simplicity of the Cyclostome kidneys, like that of so many other of their organs, is a result of degeneration rather than a primitive condition.